PRACTOR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PRACTOR
Largest movements
- Cash -€1,826
down €1,826 (-72.5%), from €2,518 to €692
mainly Trade debts (-€1,233) and Net result for the year (-€593)
- Trade debts -€1,233
no longer reported in 2025 (was €1,233)
- Profit (loss) carried forward -€593
down €593 (-3.4%), from -€17,465 to -€18,058
- Turnover +€2,444
new in 2025: €2,444
- Gross operating margin +€1,593
up €1,593, from -€1,583 to €10
- Purchases and services +€851
up €851 (+53.7%), from €1,583 to €2,434
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,518 | €692 | -€1,826 | -72.5% |
| Current assets | 29/58 | €2,518 | €692 | -€1,826 | -72.5% |
| Cash at bank and in hand | 54/58 | €2,518 | €692 | -€1,826 | -72.5% |
| Total equity and liabilities | 10/49 | €2,518 | €692 | -€1,826 | -72.5% |
| Equity | 10/15 | €1,286 | €692 | -€593 | -46.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Contributions outside capital | 11 | €18,750 | €18,750 | = | 0.0% |
| Share premium | 1100/10 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,465 | -€18,058 | -€593 | -3.4% |
| Amounts payable | 17/49 | €1,233 | - | -€1,233 | |
| Amounts payable within one year | 42/48 | €1,233 | - | -€1,233 | |
| Trade debts | 44 | €1,233 | - | -€1,233 | |
| Suppliers | 440/4 | €1,233 | - | -€1,233 | |
| Turnover | 70 | - | €2,444 | +€2,444 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,583 | €2,434 | +€851 | +53.7% |
| Other operating charges | 640/8 | €470 | €453 | -€17 | -3.5% |
| Non-recurring operating charges | 66A | €587 | - | -€587 | |
| Gross operating margin | 9900 | -€1,583 | €10 | +€1,593 | |
| Operating profit (loss) | 9901 | -€2,639 | -€443 | +€2,196 | +83.2% |
| Financial charges | 65/66B | €164 | €150 | -€14 | -8.7% |
| Recurring financial charges | 65 | €164 | €150 | -€14 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,804 | -€593 | +€2,211 | +78.8% |
| Profit (loss) for the period | 9904 | -€2,804 | -€593 | +€2,211 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,804 | -€593 | +€2,211 | +78.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.